Syftet med vår undersökning är att ta reda på vilka olika föreställningar som finns om revisionsplikten för små aktiebolag, hos små aktiebolag samt revisionsbyråer utifrån de svar våra respondenter ger. Utifrån dessa bildar vi oss en uppfattning om vad ett avskaffande av revisionsplikten skulle kunna få för konsekvenser. Vi har valt att göra en kvalitativ undersökning. Denna genomförs främst genom semistrukturerade intervjuer med revisorer och småföretagare. Ansatsen i undersökningen är induktiv.

Bakgrund: Inom de närmaste 5 åren planerar var fjärde småföretagare att dra sig tillbaka, detta innebär ungefär 60 000 företag eller 180 000 företag om även egenföretagarna räknas med. Detta beror på att 40-talisterna är en stor demografisk åldersgrupp och likt de yngre 60-och 70-talisterna har de inte sålt av sina bolag i samma utsträckning. Vad som händer med dessa bolag är osäkert, en del har en färdig plan för generationsskiftet andra är mer osäkra på vad som kommer att ske, omkring 10 procent av småföretagen väntas läggas ner, ytterligare 25 procent har ingen plan för hur ägarskiftet kommer att ske. För att belysa läget ännu mer så säger sig 42 procent av landets småföretagare att de har som avsikt att dra sig tillbaka inom 10 år (Företagarna, 2009). Detta ser inte alla som ett problem i sig utan det finns nu möjlighet att köpa sig ett företag istället för att starta eget.

The aim of this study was to examine what impact restored and constructed pounds and wetlands have on waterfowls in the area of Linköping. The birdlife in five constructed wetlands werechosen to investigate if specific factors like age, size and vegetation affected the avian diversity in wetlands. Also, extra focus has been given to the threatened Horned Grebe (Podiceps Auritus), breeding in the studied area. The results showed that the number of species as well as individuals of waterfowl and Horned Grebe changed over time in what might be a result of succession in the wetlands. Comparing the number of birds to the size of the wetlands showed a clear correlation. Larger areas inhabited greater numbers of species and individuals.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

After the appointment of a new European Commission in 2004, ?communication? was made a top priority on the agenda. The Commission presented a new communication policy, which would establish a dialogue with the citizens, thereby bringing more democracy to the union and bridging the gap to the citizens. Three documents containing the policy were published, namely an internal action plan for the Commission, Plan D which establishes the framework for national debates and a whitepaper on EU communication policy. These documents were met by mistrust and criticism from many different actors such as journalists and experts.The aim of this master thesis is to examine this new communication policy from a deliberative democratic perspective.

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

Rapportens syfte är att arbeta fram förslag till en hållbar förnyelse av bostadsområdet Gulsparven i Trollhättan, på uppdrag av AB Eidar Trollhättans bostadsbolag. I dagsläget har området energirelaterade problem och är i behov av upprustning. För att komma fram till goda lösningar har litteratur- ochinformationsstudier, intervjuer med erfarna personer samt inventeringar av området gjorts. Förslagen åskådliggörs i form av ritningar samt 3D-vyer.Fyra förslag till förnyelse har tagits fram med olika grad av åtgärder, där två av dem kräver en omprövad detaljplan. Generella åtgärder, vilket gäller i samtliga förslag, är betydelsefulla lösningar för att växa mot rollen som ett hållbart bostadsområde.

The study is a qualitative survey with the purpose to through interviews with Employment Office social workers examine their perception of possibilities and obstacles in the employment market for immigrants. This purpose is specified through two specific problems; how are cultural and ethnic affiliations portrayed in relation to what is perceived as Swedish in the communication with Employment Office social workers and whether they reckon that the specifications in the employment market are pragmatically or normatively motivated. The materials are presented using a social constructivist perspective and in relation to previously conducted research and our chosen theory. The results are presented and analyzed in themes. The main conclusions drawn from the interviews are that it primarily is the individual prerequisites that are central, but that structural factors also affect the entry into the employment market.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Problem: Today Frigoscandia Equipment Europe, FSEE, is not sure how their CRM-system, MSMS, is used along with other solutions at the different regions throughout Europe. The company is interested in a usage evaluation describing by who and how the system is used. FSEE is also concerned about the users opinions of future development and improvements.Management is also concerned about how MSMS would support the After Market and gain full leverage of the IT investments. MSMS is today only used to a limited extent in a few of the After Market departments, and FSEE is interested in what an overall usage would mean in terms of improved internal communication, customer focus and information management. The following questions will therefore be investigated in this study:· How, by whom and where is MSMS used within FSEE?s After Market and Sales divisions today?· What does the After Market division at FSEE gain from using MSMS?· What has to be done to improve the usage of MSMS at FSEE? Purpose: The purpose of this Master Thesis is partly to examine the current usage of the Sales and Marketing System within FSEE?s After Market and Sales divisions.

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

This Bachelor thesis is a qualitative study of the public debate regarding the role of Public service in the media converged society today. The purpose of this thesis is to examine how the public debate, that is the Swedish Public service television and people with broad representative knowledge about Public service, motivates a change of the function of the Swedish Public service television.Our issues are: What does the public debate say about the function of Swedish Public  service television in our society today and how is a change motivated in this debate? How does the public debate look upon today´s media convergence and the fragmentation of the audience which, according to Denis McQuail, is a consequence of this?The method of this thesis is a qualitative analysis and we have analyzed ten opinion articles and Swedish Public service television magazine ?DittSvt?. The theoretical background was obtained from Henry Jenkins and Håkan Hvitfelts theories and thoughts about mediaconvergence. We have supplemented this with Denis McQuails theory regarding the fragmentation of the audience.In this thesis, we see that the public debate is a lot about diversity in Swedish Public service television programming and that the democratic base is still very important.

The forestry companies? operational planning process is these days dependent on reliable, efficient and user-friendly computer-based support systems. This study is an evaluation of Holmen Skog's current computer-based systems. The aim of this study is to: ? investigate the work pattern of the production managers when using the information system to plan the harvesting operation; ? investigate the efficiency and user friendliness of the information system with the different work patterns and to find the strengths, weaknesses and bottlenecks in the current system; ? find out if the type of object, the volume, the area of the harvesting object affects the time and work pattern; ? examine how this type of study is met by the employees and what factors that is critical to avoid feelings of intrusion. The conclusions of the study were: ? there is a large variation between the work patterns of the production managers and the time spend to perform the operational planning; ? the mainframe computer system used by Holmen Skog is clear, has short response times, is robust and conveys relevant information; ? the computer systems are however divided in many subsystems.

Bakgrunden till denna uppsats grundas i ett egenintresse i förvandlingen av stationshuset i Vara. Sedan jag genom mina föräldrar som bor kvar i orten, på tidig vår 2010 fick reda på att huset skulle bli korallrött har detta numer blåa konstverk retat mig. Detta kandidatarbete har gett mig möjligheten att på ett vetenskaplig sätt utröna bakomliggande orsaker till stationshusets förvandling till det Vara kallar, Sveriges största konstverk. Syftet med denna uppsats är att utreda hur den estetiskt tilltalande utformningen av byggnader vilka klassas som konstverk bör regleras enligt Plan- och Bygglagen och vilken roll kulturell planering spelar i den estetiskt tilltalande utformningen av den offentliga miljön. Genom två olika typer av fallstudier har tre olika konstverksprojekt studerats och analyserats utifrån inventeringar, observationer, intervjuer och innehållsanalys om bland annat begreppen byggnad, estetik och konstverk.